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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>Supreme Court Overturns Tribunal Decision on Rule Amendment Error</h1> The Supreme Court granted special leave and set aside the Tribunal's order due to an error in assuming an amendment to rules. The matter was remitted for ... Amendment of rule - Held that:- Statutory rules cannot be overridden by executive orders or executive practice. Merely because the Government had taken a decision to amend the rules does not mean that the rule stood obliterated. Till the rule is amended, the rule applies. Even today the amendment has not been effected. As and when it is effected ordinarily it would be prospective in nature unless expressly or by necessary implication found to be retrospective. The Tribunal was, therefore, wrong in ignoring the rule. The Supreme Court granted special leave in the case. The Tribunal erred in assuming an amendment to rules before it was made. The Court set aside the Tribunal's order and remitted the matter for proper disposal. The appeals were allowed with no costs.